Social Economy in Europe: Netherlands
Table of contents
Note: The data presented in this table derive from the OECD country factsheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for The Netherlands relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on people employed (relating to 2014-2015) (OECD, 2023[2]), total revenues by social enterprises (relating to 2015) (OECD, 2023[2]), and the involvement with any social economy organisation as a volunteer (relating to 2020-2025) (European Commission, 2025[3]).
In the Netherlands, although there is no specific legal framework on social economy, the social economy ecosystem is structured by Book 2 of the Civil Code (1992) on Legal persons, which contains relevant provisions for some social economy entities (associations, co-operatives, societies, and foundations), and the Public Procurement Act of 2012.
Institutions
Multiple ministries contribute to the social economy without any one ministry being specifically designated to co-ordinate or oversee social economy policies. The Ministry of Economic Affairs, the Ministry of Social Affairs and Employment, and the Ministry of Education, Culture and Science each develop their own policy frameworks related to the social economy, aligned with their respective mandates. Additionally, the Ministry of Foreign Affairs, the Ministry of the Interior and Kingdom Relations, and the Ministry of Infrastructure and Water Management also play relevant roles in promoting the development of the social economy. Beyond government ministries, various national agencies and non-governmental organisations, such as the Netherlands Organisation for Applied Scientific Research, are also key contributors to the social economy landscape. While the social economy is not defined in policy or legal frameworks, a working definition for social enterprises exists (OECD, 2023[2]).
A study commissioned by the Ministry of Economic Affairs identified the characteristics of a social enterprise. The House of Representatives was informed in 2020 on the government’s efforts to promote and facilitate social enterprises in a letter to parliament on social entrepreneurship by the then State Secretary of Economic Affairs and Climate Policy (Government of the Netherlands, 2020[4]).
Competence
There are no specific legal frameworks dedicated solely to social enterprises. These organisations are regulated by Book 2 of the Civil Code (1992), which defines legal forms including foundations (stichtingen), associations (verenigingen), co-operatives, and companies (BV, NV). The Dutch Public Procurement Act (Aanbestedingswet) aligns with EU directives to promote social value, incorporating mechanisms such as Social Return on Investment (SROI), Most Economically Advantageous Tender (MEAT) criteria, and reserved contracts (Article 2.82 Aanbestedingswet). The Ministry of Social Affairs and Employment oversees national policies related to inclusive employment and labour market activation. Through agencies like the Employee Insurance Agency (UWV), various programs are in place to support job creation for people with disabilities and those with reduced work capacity.
The Social Enterprise Performance Ladder (PSO) is a quality mark for social employment in the Netherlands (PSO, n.d.[5]). It was developed and is administered by the NGO, the Netherlands Organisation for Applied Scientific Research (TNO), with support and encouragement from the Ministry of Social Affairs and Employment. Additionally, the PSO has been expanded to include a platform dedicated to information, training, and support activities (OECD, 2019[6]).
The Ministry of Economic Affairs and Climate Policy supports innovation, entrepreneurship, and the impact economy through enterprise policies and climate goals. It provides access to funding, advisory services, and regulatory support for impact-driven businesses.
Institutions
The Netherlands is a unitary state with a decentralised public administration. It consists of 12 provinces and 342 municipalities, which have significant autonomy in implementing national policies and developing local strategies, including in the social economy. Provincial Councils are the representative body at the regional level (European Committe of the Regions, n.d.[7]).
Competence
The competence of provinces over social economy is rather limited in the Netherlands. They act as a bridge between local and national government with portfolios that can indirectly support social economy development such as through promoting regional economy and employment as well as pushing for regional sustainability objectives. There are some provincial initiatives, such as the Purpose Economy Inventory undertaken by the Province of North Brabant, that go further than social entrepreneurship by encompassing not only social enterprises, but also social initiatives (OECD, 2019[6]).
Institutions
Municipalities promote the social economy through dedicated support programmes, local procurement strategies, and partnerships with social enterprises. Larger cities like Amsterdam, Rotterdam, Utrecht, and the Hague provide examples of such programmes.
Competence
Local governments can initiate their roadmaps and action plans on the social economy and social entrepreneurship, as well as targeted support mechanisms. Amsterdam Impact, an initiative by the City of Amsterdam, aims to strengthen the ecosystem for all companies that tackle societal challenges through entrepreneurship. The initiative provides support for incorporation, training and capacity building, physical spaces for connecting (e.g. the SDG House), funding opportunities (e.g. Co-Financing Our Future), and events for social enterprises (SDG House, n.d.[8]; CoFoF, n.d.[9]). The platform signposts to national and local resources and opportunities (such as the Nudge Global Impact Challenge) (Nudge Academy, 2025[10]). The Social Impact Factory is a prominent hub for social entrepreneurship in Utrecht and Amsterdam, which offers flexible workspaces, meeting rooms, and event spaces for entrepreneurs, startups, and larger organisations (Social Impact Factory, n.d.[11]).
Voor Goed is Rotterdam’s social impact agency, launched in 2020 to strengthen the city’s impact economy by supporting social enterprises and fostering cross-sector collaboration (Voor Goed, n.d.[12]). It hosts various resources for the development of social enterprises, including promoting specific initiatives such as Buy Social Rotterdam and Rotterdam Zuid projects. It has an “Impact Council” and an “Impact Coalition” to facilitate co-ordination among key stakeholders.
Social Impact Fund Rotterdam is an impact investment fund focused on social enterprises (Social Impact Fonds Rotterdam, 2025[13]). Its main objective is to address unemployment and poverty by investing in both social enterprises and businesses with a strong social mission. The Fund has established a close partnership with the Municipality of Rotterdam, the Voor Goed Agency and Thrive Institute.
Impact City is based in the Hague. It provides visibility, connects social enterprises and offers access to finance and training opportunities (Impact City, 2024[14]). The initiative also provides physical space for work and incubation (e.g. Living Labs Scheveningen and the Hague Humanity Hub) and hosts events (e.g. Impact Festival and the Hague Innovators Challenge) (Smart City The Hague, n.d.[15]; The Hague Humanity Hub, n.d.[16]; Impact Fest, n.d.[17]; Impact City, n.d.[18]).
Several institutional mechanisms exist to encourage cross-collaboration between different levels of government, as well as between various stakeholders relevant to social economy activity.
Across multiple public authorities and/or levels of government
The Agenda Stad (Urban Agenda) initiative is a national policy programme launched by the Ministry of the Interior and Kingdom Relations. It aims at strengthening growth, quality of life, and innovation in Dutch cities through innovative governance and issue-focused partnerships. City Deals are part of the initiative, and they represent innovative partnerships between cities, the national government, businesses, knowledge institutions, and civil society aimed at solving complex urban challenges. Some are relevant to the social economy such as City Deal “Impact Ondernemen”, the City Deal “Inclusive City” and the City Deal “Circulaire Stad” (City Deal “Impact Ondernemen", n.d.[19]). All levels of government are in close contact with the relevant stakeholders through City Deal Impact Entrepreneurship network as of 2021.
With social economy representatives
Social Enterprise NL is the national network for social enterprises, which is active in advocacy, capacity building and funding (Social Enterprise NL, 2025[20]). It co-ordinates with government and capital providers for the interests of social enterprises and supports several projects such as impact buying schemes and networks (e.g. Buy Social, Ondernemen met je Buurt), training (e.g. Influencing Mainstream Business courses) and funding opportunities (e.g. All In) (Buy Social, n.d.[21]; Ondernemen met je Buurt, n.d.[22]; Social Enterprise NL, n.d.[23]; All In, n.d.[24]). The country, through a partnership between SENL and Amsterdam Impact, also played host to the Social Enterprise World Forum in 2023 (SEWF23) (Social Enterprise World Forum, 2023[25]).
There is also a wide range of other networks which support professional groupings to drive social impact. Het Groene Brein is a network of scientists that, since 2012, has focused on developing a co-ordination mechanism for all kinds of disciplines to come together and create social impact together (Het Groene Brein, 2025[26]). Enactus is a network of business leaders committed to using business as a catalyst for positive social and environmental impact (Enactus, n.d.[27]). There are also initiatives to increase the visibility and outreach of social economy activities such as the Social Enterprise Governmental Congress and the Annual Social Enterprise Thesis Award (Annual Social Enterprise Thesis Award, 2021[28]; Social Enterprise Governmental Congress, 2025[29]).
Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note. The TNO is an independent NGO in the Netherlands but it is established by law and supports the Dutch government.
Strategies, plans and legal frameworks
Although the social economy in the Netherlands operates without a dedicated legal framework, the Dutch government recognises its importance. In 2015, the Ministry of Social Affairs and Employment, commissioned the Social and Economic Council of the Netherlands (SER) to issue official advice on recognising social enterprises. This initiative underscored the need for policy support tailored to the unique challenges and contributions of social enterprises (European Commission: Directorate-General for Employment, Social Affairs; Bosma, Niels, 2019[30]). In 2020, the government announced plans to introduce a legal entity for social enterprises, known as Maatschappelijke BV (BVm). An online consultation was then conducted from 2023 to 2024, although the bill has not yet been presented to Parliament (Overheid, n.d.[31]) (Graaf, 2024[32]).
Support from the public sector
Social economy entities can access government funding programs, although these are not specifically tailored for them. The Netherlands Enterprise Agency (RVO), a government body under the Ministry of Economic Affairs, supports entrepreneurs, non-governmental organisations, knowledge institutions, and policymakers (Netherlands Enterprise Agency, 2021[33]). One such programme is the Subsidy Programme for Responsible Business (SPVO), which is commissioned and funded by the Ministry of Foreign Affairs and managed and implemented by the RVO. The programme supports Dutch businesses aiming to minimise negative social impacts and improve social sustainability in their supply chain, also allowing non-governmental organisations to apply as lead parties to the subsidy (Netherlands Enterprise Agency, 2025[34]).
An important development in the national support landscape is Invest-NL, a state-backed investment institution established in 2020 to finance companies working on societal transitions. With an initial capitalisation of EUR 1.7 billion, Invest-NL addresses market gaps by providing risk capital and business development support to impactful enterprises in areas such as clean energy, circular economy and health. By September 2022, Invest-NL had already committed over EUR 600 million through a mix of direct investments (equity and loans) and fund investments, across 52 innovative companies and funds. In addition to financing, Invest-NL offers advisory services to entrepreneurs and helps develop new financial instruments, thereby strengthening the ecosystem for impact-oriented entrepreneurship (Dialogic, 2022[35]).
Another recent initiative is the Social Innovation Fund (SIF), launched as a pilot in 2022 to stimulate inclusive hiring. After a successful pilot that supported three employers in creating over 330 jobs for people distanced from the labour market, the Ministry of Social Affairs and Employment extended and expanded the fund in 2023 with an additional EUR 2 million. The SIF helps employers develop viable business cases for hiring vulnerable groups by removing investment barriers, and in 2023 it aimed to support five more employers in scaling up inclusive business models. This instrument – implemented by a partnership including Social Finance NL – demonstrates the government’s commitment to innovative financing (including results-based approaches) to foster an inclusive labour market (City Deal Impact Ondernemen, 2023[36]).
In late 2024, the Dutch government took steps to leverage public procurement as a tool to support social enterprises and broader sustainability goals. In its official response to Parliament, the Cabinet explicitly acknowledged the importance of giving social enterprises (and small SMEs) a fair chance in government tenders and committed to further roll-out of socially responsible purchasing practices. While stopping short of reserving contracts outright, the government plans to identify and reduce barriers that social enterprises face in public procurement. This policy direction, backed by cross-party proposals, is expected to increase the visibility of social enterprises in supply chains and use public purchasing power to drive social and environmental impact (Social Enterprise NL, 2025[37]).
Support from the private sector
The Dutch private sector plays a dynamic role in supporting the social economy. For instance, while the Social and Economic Council of the Netherlands (SER) does not exclusively focus on social economy entities, its activities have contributed to the ecosystem (SER, n.d.[38]). The SER advised the government on establishing a policy framework for social enterprises and helped develop an impact measurement tool for social entrepreneurs (OECD, 2023[39]). The Futureproof programme is also a notable nationwide business support initiative, jointly promoted by Social Enterprise NL, Starters, Fawaka Ondernemersschool and the Social Impact Factory. Targeted at individuals aged from 14 to 29, the training programme offers from expert-led workshops, coaching and work experience opportunities. It is funded by various public and private actors, including Randstad, Triodos Foundation and the city of Utrecht. Futureproof is part of the Community Service Time (MDT) initiative, endorsed by the Ministry of Health, Welfare and Sport, and provides participants with a recognised MDT certificate upon completion (Futureproof, n.d.[40]). Starters is a national ecosystem of social entrepreneurs, also offering various programmes across the Netherlands to empower individuals and organisations through training and networking opportunities (Starters, n.d.[41]).
For instance, the DOEN Foundation supports social economy entities by providing subsidies, equity investments and loans (DOEN Foundation, n.d.[42]) (Kotlarska, 2023[43]). Rabobank, a co-operative national bank founded in 1974, also invests and funds social economy organisations in the Netherlands and other countries (Rabobank, n.d.[44]). Another example is the Anton Jurgens Fund, a philanthropic organisation dedicated to empowering individuals in vulnerable situations, both in the Netherlands and West Africa. The fund not only provides financial support such as grants and loans that are tailored to the specific needs of each project, but non-financial support as well (Anton Jurgens Fonds, n.d.[45]).
The Dutch private sector has recently seen the growth of large-scale impact investment vehicles that benefit social economy businesses. For example, ABN AMRO bank launched its Sustainable Impact Fund (SIF) in 2022, committing EUR 500 million of its own capital to invest in companies delivering positive social or environmental impact. As one of the country’s largest private impact funds, it provides patient equity to scale enterprises in areas like the energy transition, circular economy and inclusive society. This move by a mainstream bank complements existing impact-focused financiers, further expanding the pool of private funding available to social entrepreneurs (ABN AMRO, 2025[46]). Philanthropic investors are also active. For instance, organisations like Start Foundation continue to offer tailored loans and grants to social firms that create jobs for vulnerable groups. These private funding initiatives, often working in partnership with public programmes, form a dynamic support mechanism for the social economy.
Support from the public sector
At the regional level, the Province of North Brabant pioneered an outcomes-based financing model to scale social enterprises. The Brabant Outcomes Fund (BOF), first launched in 2018, entered a second phase after 2021 with a substantially larger fund size of approximately EUR 20 million. This second round (BOF 2) blends European, provincial, and private capital to provide impact-linked financing to businesses that deliver social or environmental outcomes which would not readily attract traditional funding. Notably, the provincial government serves as a co-investor and “outcome payer” in this fund, meaning it commits to reward social enterprises after they achieve agreed results such as job placements for vulnerable groups. By 2022, the BOF had supported a cohort of impact entrepreneurs in scaling their activities, and plans to finance about 15 growing companies (via loans) and 5 start-ups (via working capital) in its current round (Interreg Europe, 2021[47]).
Local governments are actively promoting the social economy by implementing various roadmaps and actions. The four main cities in the Netherlands (G4) and the network of medium-sized cities (G40) have presented action plans for the social economy, following an advisory report prepared by the SER which recommended favouring and optimising collaboration between social enterprises and municipalities to enhance social impact. In 2018, PwC reported that 40% of municipalities across the country had formulated policies to facilitate social entrepreneurship, while 47% had financial instruments to support social enterprises (PwC, 2018[48]). While most of these entrepreneurship action plans ended between 2020 and 2023, some municipalities are set to discuss updated plans in 2025, as requested by stakeholders.
The City of Amsterdam has bolstered its support for impact-driven businesses with a new multi-year strategy. Building on its initial 2018 action plan, the city approved a follow-up programme called “Strengthening Amsterdam’s Innovation and Impact Ecosystems (2023–26)” to continue nurturing social enterprises and impact start-ups. Through the Amsterdam Impact initiative, the city facilitates collaboration and provides funding for projects that align with social and environmental goals. For example, it co-financed the Circular Innovation Collective – a partnership aiming to achieve 70% circular textiles in the region by 2030 – together with foundations like DOEN and Goldschmeding (I Amsterdam, 2024[49]).
European financial instruments also foster the implementation of action plans at the local level. For example, the Interreg SPARK project, which involved partners from the Netherlands, Belgium and England, paved the way for the impact entrepreneurship action programme in Haarlem. Launched in 2022 and running until 2026, the programme includes a Helpdesk for social entrepreneurs, implemented by a cross-sector partnership between the Haarlem municipality and Stichting Stadsgarage foundation. It aims to provide both a platform and a hands-on support to help impact entrepreneurs navigate the process of starting and growing a social enterprise. The Helpdesk also offers guidance on municipal regulations, permits and procedures, among other administrative matters (Keep.eu, 2024[50]) (Kennemer Impact, n.d.[51]).
Definition of public interest
An organisation qualifies for public-benefit status (Algemeen Nut Beogende Instelling – ANBI) if it pursues the public benefit in at least 90% of its activities, according to Article 5b of the General Tax Act (Algemene Wet Inzake Rijksbelastingen – AWR) (State of Netherlands, 2025[52]) (Philea, 2024[53]). While this status is associated with foundations, it is not exclusive to them and can also apply to other legal forms, such as associations or religious institutions, provided they meet the eligibility criteria. Public benefit purposes are strictly defined and include, inter alia: Welfare, culture, education, environmental protection, health care, development co-operation, democratic legal order, and social housing. The list is exhaustive and excludes social benefit activities (e.g. sports or community centres), which may instead be considered as social interest advocacy institutions (Sociaal Belang Beogende Instellingen – SBBIs).
Economic activities
Entities with ANBI status may conduct commercial activities, provided the proceeds are spent on the public benefit within a reasonable time (Policy as of 2012; Tweede Kamer 2011-2020, 33 006, no. 6) (Philea, 2024[53]). The key criterion remains the destination of profits rather than the nature of income. Activities must not be primarily profit-oriented, and compliance is assessed case-by-case based on expenditures. These provisions apply specifically to ANBIs; entities with SBBI status are subject to a different tax regime and are generally not permitted to conduct commercial activities to the same extent.
All ANBIs must meet extensive transparency obligations (Articles 1a–1f Uitvoeringsregeling AWR) (Philea, 2024[53]) (State of Netherlands, 1994[55]). They are required to publicly disclose their name and registration number (RSIN), their board composition and remuneration policy, their current policy plan and financial statement, and the description of their activities and governance structure. An activity report and financial report must be annually published on the ANBI’s website within 6 months after the end of the financial year (European Commission, 2023[56]). No annual re-approval is required, but the tax administration may perform audits to verify compliance with ANBI criteria. These reporting and transparency requirements apply to all legal entities with an ANBI status, including associations, foundations, and religious entities. If public funds are received, separate reporting obligations may apply depending on the terms of the funding agreement.
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